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Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Heo, Jin Suk - 2020

Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy-season audits, impair audit quality, and how auditors adjust staff assignments for busy-season audits. We generally find...

Persistent link: https://www.econbiz.de/10012840026

Individual Auditor Social Responsibility and Audit Quality : Evidence from China

Pittman, Jeffrey - 2020

Capitalizing on a unique setting in China where auditors disclose their prosocial activities, we examine the role that auditor social responsibility (ASR) plays in shaping their performance. In one direction, the behavior consistency theory implies that individual auditors exhibiting more social...

Persistent link: https://www.econbiz.de/10012840818

Audit Time Pressure and Earnings Quality : An Examination of Accelerated Filings

Lambert, Tamara A. - 2017

Using publicly available data from annual reports, we find that SEC rule changes (33-8128 and 33-8644) that impose time pressure on the audits of registered firms have a negative impact on earnings quality, which we interpret as evidence of lower audit quality. Consistent with our predictions,...

Persistent link: https://www.econbiz.de/10012954962

The Importance of Quantifying Uncertainty : Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions

Eilifsen, Aasmund - 2017

The amount of estimation uncertainty contained in financial statement items may be obscured from investors, given that all estimates, regardless of their imprecision, are reported as precise figures on the face of the financial statements. Our study examines two disclosures expected to help...

Persistent link: https://www.econbiz.de/10012956642

Where Were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses

Hansen, James C. - 2017

I provide instructions for use of a Securities and Exchange Commission (SEC) Accounting and Auditing Enforcement … opportunity to use the knowledge they have gained from their auditing and other accounting courses. Students analyze what was done …

Persistent link: https://www.econbiz.de/10012958838

The Illusion of Insight in an Extended Auditor's Report

Pakaluk, Michael - 2017

KPMG's discussion of Bribery and Corruption as a Key Audit Matter (KAM) in the Extended Auditor's Reports (EAR) of Rolls-Royce for 2013-2015 is examined as implying limitations on EARs in general. The KAM for Bribery and Corruption was apparently written in view of the company's legal interests...

Persistent link: https://www.econbiz.de/10012960862

Do Government-Experienced Auditors Reduce Audit Quality?

Ocak, Murat - 2019

This paper examines the effect of auditors with government experience on audit quality using 1,067 firm*year observations between 2008 and 2015 from Borsa İstanbul firms. We use three measures of audit quality to test the effect of auditors with government experience. Government-experienced...

Persistent link: https://www.econbiz.de/10012900348

Real Effects of Reporting Key Audit Matters on Auditors' Judgment of Accounting Estimates

Asbahr, Karsten - 2019

This experimental study analyses whether reporting an accounting estimate as a key audit matter (KAM) can influence … reasonableness of a biased accounting estimate is not affected by the KAM reporting requirement and client pressure. Professional … action in the form of the likelihood and amount of proposed adjustments is significantly lower when the accounting estimate …

Persistent link: https://www.econbiz.de/10012900668

A Descriptive Research on Turkish Listed Manufacturing Companies’ Independent Audit Characteristics

Can, Gökberk - 2019

Due to its necessity of analytical thinking and knowledge of business sciences, the accounting profession doesn … presented. This research contributes to the accounting literature by providing a detailed perspective on the audit structure of …

Persistent link: https://www.econbiz.de/10012901557

Client Deadline Concentration in Audit Offices and Audit Quality

Czerney, Keith - 2019

This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet their clients' audit service demands. For audit offices with clients that have filing...

Persistent link: https://www.econbiz.de/10012902042